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Income Tax Act, 1962 (Act No. 58 of 1962)


2003 Regulations

Regulations issued in terms of section 66(7B) of the Income Tax Act, 1962, prescribing procedures for submitting returns in electronic format and requirements for electronic signatures

2. Provision of e-filing service


For purposes of enabling taxpayers and tax practitioners to make use of the e-filing service, SARS must—

(a) provide an internet based application where taxpayers and tax practitioners can electronically complete tax returns;
(b) provide a data transfer facility, payment facility and a secure and reliable processing environment where SARS and taxpayer information is preserved, secured and protected against unauthorised access, manipulation and destruction;
(c) ensure information security including confidentiality, integrity, availability and non-repudiation;
(d) provide a complete database facility to retain a history of returns submitted and payments made by a taxpayer or tax practitioner by way of the e-filing service for a period of at least five years;
(e) secure information in a method and in a format that ensures the integrity and reliability of the data and ensures that the information can be reproduced when required as permissible evidence in a court of law; and
(f) provide call center and helpdesk facilities.